Working out if you have to pay super

An ATO factsheet provides a useful reminder about when you have to make contributions under the superannuation guarantee (SG) scheme.

Generally, if you pay an employee $450 or more (before tax) in a calendar month, you have to pay them super on top of their wages.

If your employee is under 18 or is a private or domestic worker, eg a nanny, they must also work for more than 30 hours per week to qualify.

You pay super regardless of whether the employee:

  • is full-time, part-time or casual – working holidaymakers are included
  • receives a super pension or annuity while still working
  • is a company director
  • is a family member working in your business – provided they are eligible for SG.

Note! You may also have to pay for some contractors, even if they quote an ABN.

 

For a quick check list of obligations, see here

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